Problem: Umaima did 31 more jumping jacks than Ishaan in the morning. Umaima did 71 jumping jacks. How many jumping jacks did Ishaan do?
Explanation: Umaima did 71 jumping jacks, and Ishaan did 31 fewer than that, so find the difference. The difference is $71 - 31$ jumping jacks. She did $71 - 31 = 40$ jumping jacks.